Reassessment – Section 148

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S No	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring	Number
114386	Taxpundit	424Taxpundit13	GE Healthcare Finland Oy(formerly known as Instrumentarium Corporation Ltd	DCIT	Kolkata Tribunal	ITAT		Kolkata	Rajpal Yadav & Girish Agrawal	I.T.A. Nos.310&311/Kol/2021	05/04/2024	92CA 144 148 92 234A 250	2005-06 2007-08	Partly	1
114380	Taxpundit	424Taxpundit7	ANINDITA SENGUPTA	ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 61(1) NEW DELHI & ORS	Delhi High Court	High Court	Delhi		YASHWANT VARMA & PURUSHAINDRA KUMAR KAURAV	W.P.(C) 12542/2022	01/04/2024	148A(b) 143(3) 54 142(1) 147 151	2013-14	Allowed	1
114378	Taxpundit	424Taxpundit5	MAHABIR SINGH JOON	THE INCOME TAX OFFICER & ANR	Delhi High Court	High Court	Delhi		YASHWANT VARMA & PURUSHAINDRA KUMAR KAURAV	W.P.(C) 7808/2023	01/04/2024	147 148A(b) 149	2016-17	Dismissed	1
114375	Taxpundit	424Taxpundit2	HASMUKHLAL INDERCHAND RANAWAT	DCIT	Mumbai Tribunal	ITAT		Mumbai	B.R. Baskaran & Aby T Varkey	ITA 2978 / MUM / 2023	01/04/2024	69A 132A 147 148 133A 153A	2015-16 2016-17 2017-18 2018-19 2019-20 2020-21	Allowed	1
114372	Taxpundit	324Taxpundit74	TWYLIGHT INFRASTRUCTURE PVT LTD	INCOME TAX OFFICER WARD 25 3 DELHI AND ORS	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	W.P.(C) 16524/2022	05/01/2024	151(ii) 151 148 143(1)	2017-18	Directions issued	1
114363	Taxpundit	324Taxpundit65	KUNAL RAGAHUBIR BHANDARI	ITO	Mumbai Tribunal	ITAT		Mumbai	AMIT SHUKLA & S RIFAUR RAHMAN	ITA NO. 3646/MUM/2023	27/03/2024	143(1) 148 151(1) 147 132 153A 131	2017-18	Allowed	1
114362	Taxpundit	324Taxpundit64	Sagar Babanrao Awatade	ITO	Pune Tribunal	ITAT		Pune	SATBEER SINGH GODARA	ITA 79 / PUN / 2024	27/03/2024	147 144 148 153	2014-15	Allowed	1
114358	Taxpundit	324Taxpundit60	EIT SERVICES INDIA PVT LTD	THE DEPUTY COMMISSIONER OF INCOME TAX	BENGALURU High Court	High Court	BENGALURU		S SUNIL DUTT YADAV	WRIT PETITION No.15061/2013 (T-IT)	19/12/2023	148 147 143(3)	2008-09	Set Aside	1
114355	Taxpundit	324Taxpundit57	Google Ireland Limited	DCIT	Bangalore Tribunal	ITAT		Bangalore	GEORGE GEORGE K & LAXMI PRASAD SAHU	IT(IT)A Nos.191 to 194/Bang/2024	26/03/2024	9(1)(vi) 148 201(1A) 143(3) 195	2013-14 2016-17	Partly	1
114346	Taxpundit	324Taxpundit48	Shell International B V	DCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & SIDDHARTHA NAUTIYAL	ITA 175 / AHD / 2017	20/03/2024	9(1)(vi) 147 148 201 274 234B 209(1)	2009-10 2014-15	Partly	1
114345	Taxpundit	324Taxpundit47	ORCHID INFRASTRUCTURE DEVELOPERS PVT LTD	PR. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3, NEW DELHI	Delhi High Court	High Court	Delhi		YASHWANT VARMA & PURUSHAINDRA KUMAR	W.P. (C) 16524/2023 & CM APPL. 66626/2023	19/03/2024	143(3) 148A(d) 153A 245H 234A 150(1)	2007-08	Allowed	1
114325	Taxpundit	324Taxpundit27	Bharath Hi-Tech Builders Pvt Ltd	DCIT	Bangalore Tribunal	ITAT		Bangalore	George George K & Laxmi Prasad Sahu	ITA No.1034/Bang/2023	11/03/2024	68 148 151 250	2009-10	Partly	1
114308	Taxpundit	324Taxpundit10	T V Patel Pvt Ltd	The Dy Commissioner of Income Tax	BOMBAY High Court	High Court	BOMBAY		G.S. KULKARNI & JITENDRA JAIN	INCOME TAX APPEAL NO.699 OF 2002	04/12/2023	147 226(3) 148	1986-87 1987-88 1988-89 1989-90 1990-91 1991-92 1993-94	Allowed	1
114307	Taxpundit	324Taxpundit9	MAA BHAGWATI SHIKSHA SAMITI	COMMISSIONER OF INCOME TAX AND TWO OTHERS	Allahabad High Court	High Court	Allahabad		Siddhartha Varma & Shekhar B. Saraf	WRIT TAX NO. 476 OF 2022	06/12/2023	142(1) 148 142(1) 12-A(b) 143(2)	2013-14	Allowed	1
114305	Taxpundit	324Taxpundit7	COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2	SH HOTCHAND TECHCHAND PUNJABI	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 701/2023 & CM Nos.62876-77/2023	06/12/2023	148 142(1) 144	2012-13	Dismissed	1
114295	Taxpundit	224Taxpundit173	S Uttam Chand	Assistant Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		KRISHNAN RAMASAMY	W.P. No.6921 of 2022	06/11/2023	147 143 139 142 148	2013-14	Allowed	1
114293	Taxpundit	224Taxpundit171	Shopping Zone India Pvt Ltd	Additional/Joint/Deputy/Assistant	MADRAS High Court	High Court	MADRAS		Krishnan Ramasamy	W.P.No.10038 of 2022	21/11/2023	144B 148 147 142(1)	2015-16	Allowed	1
114286	Taxpundit	224Taxpundit164	Hasmukh Estates Pvt Ltd	Assistant Commissioner of Income-tax 1(1)	BOMBAY High Court	High Court	BOMBAY		K. R. SHRIRAM & NEELA GOKHALE	WRIT PETITION NO.4574 OF 2022	08/11/2023	148 151 148A(d) 115JB	2015-16	Allowed	1
114285	Taxpundit	224Taxpundit163	Devika Construction and Developers Private Limited	Principal Chief Commissioner of Income Tax,	JHARKHAND High Court	High Court	JHARKHAND		Rongon Mukhopadhyay & Deepak Roshan	W.P.(T) No. 2650 of 2023	28/11/2023	148 149 153A 153C	2013-14	Dismissed	1
114282	Taxpundit	224Taxpundit160	ACIT	Jagananth Hemchand Jain	Delhi Tribunal	ITAT		Delhi	PRADIP KUMAR KEDIA & YOGESH KUMAR	ITA 7754 / DEL / 2018	29/02/2024	143(3) 147 148 139 149 151 153	2010-11	Dismissed	1
114273	Taxpundit	224Taxpundit151	SARASWATI PETROCHEM PVT LTD	INCOME TAX OFFICER, WARD 22(3)	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 10802/2018	17/11/2023	148 147	2011-12	Allowed	1
114255	Taxpundit	224Taxpundit133	DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE & ORS	LATE BHARAT JAYANTILAL PATEL	Supreme Court	Supreme Court			B.V. NAGARATHNA & UJJAL BHUYAN	SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 36498/2023	03/11/2023	148		Dismissed	1
114249	Taxpundit	224Taxpundit127	Thorapadi Urban Co-op Credit Society Limited	Income Tax Officer	MADRAS High Court	High Court	MADRAS		KRISHNAN RAMASAMY	W.P.Nos.11172, 11174, 11177 and 11180 of 2023	10/10/2023	148A(b) 147 80P(2)(d) 2(19)	2016-17	Allowed	1
114248	Taxpundit	224Taxpundit126	Lakhendra Kumar Raushan	The Principal Commissioner of Income Tax-1	PATNA High Court	High Court	PATNA		PARTHA SARTHY	Civil Writ Jurisdiction Case No.8526 of 2023	05/10/2023	148A(d) 131(1A) 149A(d) 148A 148		Allowed	1
114244	Taxpundit	224Taxpundit122	ACIT	BALAJI HOTELS & ENTERPRISES LTD	Chennai Tribunal	ITAT		Chennai	MAHAVIR SINGH & MANOJ KUMAR AGGARWAL	ITA 207 / CHNY / 2020	23/02/2024	31(3)(a) 251(1)(a) 147(b) 143(3) 148 153	2008-09	Dismissed	1
114242	Taxpundit	224Taxpundit120	TIRUPATI TRADING CORPORATION	ASSISTANT COMMISSIONER OF INCOME TAX....	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 15017/2022	13/10/2023	148A(d) 147 148	2016-17	Set Aside	1
114236	Taxpundit	224Taxpundit114	SHASHI MOHAN GARG	INCOME TAX OFFICER, & ANR.	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 7619/2019	05/10/2023	148 147 151(2) 143(3) 139	2012-13	Allowed	1
114231	Taxpundit	224Taxpundit109	THE PR COMMISSIONER OF INCOME TAX -7	PROSPEROUS BUILDCON PVT LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 239/2019	19/10/2023	263 148 40A(3) 147	2006-07	Dismissed	1
114217	Taxpundit	224Taxpundit95	Vivek Saran Agarwal	Union Of India And 3 Others	Allahabad High Court	High Court	Allahabad		Ashutosh Srivastava & Pritinker Diwaker	WRIT TAX No. - 968 of 2023	03/10/2023	144-B 143(3) 142(1) 148 149 151 151A	2015-16	Dismissed	1
114211	Taxpundit	224Taxpundit89	Noshir Darabshaw Talati	Deputy Commissioner of Income-tax	BOMBAY High Court	High Court	BOMBAY		K. R. SHRIRAM & NEELA GOKHALE	WRIT PETITION NO. 314 OF 2014	06/10/2023	148 143(3) 2(22)(e) 142(1)	2006-07	Allowed	1
114197	Taxpundit	224Taxpundit75	THE ASSISTANT COMMISSIONER OF INCOME TAX & ORS	ASIAN PAINTS LIMITED	Supreme Court	Supreme Court			SANJIV KHANNA & S.V.N. BHATTI	Special Leave Petition (Civil) Diary No. 36877/2023	09/10/2023	143(3) 148		Dismissed	1
114191	Taxpundit	224Taxpundit69	Mehsana Urban Co Operative Bank Ltd	ACIT	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & SIDDHARTHA NAUTIYAL	ITA No.144, 145 and 146/AHD/2023	15/02/2024	36(1)(viia) 143(3) 147 148 153	2012-13 2017-18 2018-19	Allowed	1
114184	Taxpundit	224Taxpundit62	KK Leisure & Tourism International (P) Ltd	DCIT	Cochin Tribunal	ITAT		Cochin	Sanjay Arora & Manomohan Das	ITA 508 / COCH / 2023	13/02/2024	153A 132(1) 139 147 148 149 15	2008-09	Allowed	1
114181	Taxpundit	224Taxpundit59	Mahesh Chittubhai Patel	Income Tax Officer (International Taxation)	Surat Tribunal	ITAT		Surat	PAWAN SINGH & ARJUN LAL SAINI	ITA 651 / SRT / 2023	09/02/2024	142(1) 143(2) 148 151	2012-13	Allowed	1
114177	Taxpundit	224Taxpundit55	Vaman Prestressing Co. Pvt. Ltd.	The Additional Commissioner of Income Tax - Rg 2(3), Mumbai	BOMBAY High Court	High Court	BOMBAY		K.R. SHRIRAM & N.K. GOKHALE	WRIT PETITION NO. 947 OF 2014	15/09/2023	148 133A 36(1)(iii) 147	2003-04 2008-09	Allowed	1
114173	Taxpundit	224Taxpundit51	Knight Riders Sports Pvt. Ltd.	Assistant Commissioner of Income Tax	BOMBAY High Court	High Court	BOMBAY		K. R. SHRIRAM & KAMAL KHATA	WRIT PETITION NO.2269 OF 2023	26/09/2023	148A(b) 148 142(1)	2016-17	Allowed	1
114169	Taxpundit	224Taxpundit47	THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1	YOGESHKUMAR SHANTILAL MEHTA	Gujarat High Court	High Court	Gujarat		BIREN VAISHNAV & BHARGAV D. KARIA	R/TAX APPEAL NO. 568 of 2023	02/09/2023	260-A 263 147 148	2012-13	Dismissed	1
114165	Taxpundit	224Taxpundit43	THE MUVATTUPUZHA HOUSING CO-OPERATIVE SOCIETY LTD E 299	THE INCOME TAX OFFICER, WARD 1 & TPS, THODUPUZHA, TEMPLE	KERALA High Court	High Court	KERALA		DINESH KUMAR SINGH	WP(C) NO. 15059 OF 2023	08/09/2023	148 80P 148A	2019-20	Directions issued	1
114163	Taxpundit	224Taxpundit41	LULU INTERNATIONAL SHOPPING MALLS PRIVATE LIMITED	THE DEPUTY COMMISSIONER OF INCOME TAX	KERALA High Court	High Court	KERALA		DINESH KUMAR SINGH	WP(C) NO. 19390 OF 2023	20/09/2023	198 148	2016-17	Allowed	1
114160	Taxpundit	224Taxpundit38	GSEC LIMITED	DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(1)(1) AHMEDABAD	Gujarat High Court	High Court	Gujarat		BIREN VAISHNAV & BHARGAV D. KARIA	R/SPECIAL CIVIL APPLICATION NO. 2439 of 2022	25/09/2023	148 142(1) 143(2) 2(22)(e)	2014-15	Allowed	1
114159	Taxpundit	224Taxpundit37	Delta Electronics India Pvt. Ltd	Principal Commissioner of Income Tax and Another	UTTARAKHAND High Court	High Court	UTTARAKHAND		Ravindra Maithani	Writ Petition (M/S) No.1557 of 2023	22/09/2023	148 A(d) 148 170 391(1)	2019-20	Allowed	1
114148	Taxpundit	224Taxpundit26	Saloni Prakash Kumar	Income Tax Officer	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 399/2005	05/09/2023	148A(b) 147 144B 143(3) 153C 115BBE	2018-19	Set Aside	1
114147	Taxpundit	224Taxpundit25	THE COMMISSIONER OF INCOME TAX-III	SAEED MUSTAFA SHERVANI	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 399/2005	13/09/2023	148 143 (1) 147	1999-20	Dismissed	1
114146	Taxpundit	224Taxpundit24	POOJA GUPTA	ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE & ORS.	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 12197/2023	18/09/2023	148A(b) 142(1) 142(1)	2017-18	Set Aside	1
114140	Taxpundit	224Taxpundit18	IDFC Limited	The Deputy Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		ANITA SUMANTH	W.P. Nos.23284 & 22737 of 2022	15/09/2023	148 148A(d) 143(2) 149	2014-15 2017-18	Allowed	1
114139	Taxpundit	224Taxpundit17	GUDWALA AND SONS AND ANOTHER ACTING THROUGH COMPETENT PARTNER	ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4, DELHI	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 12813/2023	27/09/2023	148A(b) 148A(d)	2019-20	Set Aside	1
114136	Taxpundit	224Taxpundit14	Vasant Traders	ITO	Surat Tribunal	ITAT		Surat	PAWAN SINGH & ARJUN LAL SAINI	ITA 801 / SRT / 2023	05/02/2024	133(6) 144 147 148	2011-12	Allowed	1
114123	Taxpundit	224Taxpundit1	V City Builders and Developers LLP	ITO	Mumbai Tribunal	ITAT		Mumbai	PAVAN KUMAR GADALE & GAGAN GOYAL	ITA 3289 / MUM / 2023	01/02/2024	143(3) 148 271(1)(c)	2012-13	Allowed	1
114117	Taxpundit	124Taxpundit103	ITO	Irunway India Pvt Ltd	Bangalore Tribunal	ITAT		Bangalore	CHANDRA POOJAR & BEENA PILLAI	ITA No.676/Bang/2023	24/01/2024	56(a)(viib) 147 148A(d) 153	2014-15	Dismissed	1
114108	Taxpundit	124Taxpundit94	Jayanti Vasishta	ITO	Bangalore Tribunal	ITAT		Bangalore	LAXMI PRASAD SAHU & MADHUMITA ROY	ITA 687 / BANG / 2023	19/01/2024	48 2(14) 148	2014-15	Partly	1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring